Section 178(2) in Uttar Pradesh Municipal Corporation Act, 1959
(2)When a building consists of two or more separate tenements and one or more such tenements has remained vacant and unproductive of rent during any such period as aforesaid, the Municipal Commissioner may remit or refund such portion (if any) of each tax or instalment as may be prescribed:Provided that no remission shall be granted unless notice in writing of the fact of the building or land being vacant and unproductive of rent has been given to the Corporation; and that no remission or refund shall take effect for any period previous to the day of the delivery of such notice.
